68 ÷ 3 = 22 R2
We're going to perform division on 68 with 3 as the divisor.

Step 1:
3 goes into 6 2 times with a remainder of 0.
Write down 2 as next digit of of the result. 
Result so far: 2
Subtract 6 from 6 to get 0.
Bring next digit (8) of the dividend behind the 0 and repeat the process: 8 / 3

Step 2:
3 goes into 8 2 times with a remainder of 2.
Write down 2 as next digit of of the result. 
Result so far: 22
Subtract 6 from 8 to get 2.

The final result is 22 with a remainder of 2.